The Effect of Independent Auditor's Report on Creditor's Decision Making
Credit institutes and banks are one of the most important users of financial statements and auditing reports. In banking system, two main operations are fulfilled: collection of fund and lending. Decisions making for granting credit in banking system are based specified procedures and models in ...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2004-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Online Access: | https://qjma.atu.ac.ir/article_4076_f61e9edca0efb07a4fe9e4065e9074c8.pdf |
| _version_ | 1797378361647955968 |
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| author | Yahya Hassas Yeganeh Mohamad Hossein Madanie |
| author_facet | Yahya Hassas Yeganeh Mohamad Hossein Madanie |
| author_sort | Yahya Hassas Yeganeh |
| collection | DOAJ |
| description | Credit institutes and banks are one of the most important users of financial statements and auditing reports. In banking system, two main operations are fulfilled: collection of fund and lending.
Decisions making for granting credit in banking system are based specified procedures and models in which obtaining financial and auditing report are very important . In Iran , the decisions are not made in an entirely independent and logical spaces on the basis of common credit model as well as bank interests and competition among credit grantors in free market of credits ; because , governmental policies and independent to decide on granting special credits.
This article examine following questions;
What are the effects of auditing reports in their common form on the decisions made by special group of users or the creditors?
The findings of this survey have been collected from 76 questionnaires from decision - makers and authorities of lending in banking system.
Statistical analysis does not indicate a strong and effective relation between auditing report and making decision in credits. But, in case of the stability of other conditions for auditing report will use in decision-making relatively. On the other hand, the behaviors of credit grantors comply with a relative model and predetermined pattern.
Also the type of the personality of credit grantee and type of the loan will affect decisions. While, different credit grantors have an identical attitude regarding the role of independent auditing in decision making from the viewpoint of organizational site, education or work experience.
For effective utilization of independent auditing report, some approaches have been proposed regarding a model of credit granting and in these approaches effective information regarding the information which shall be obtained from the applicants of loans as well as making decision in relation to granting the loan or not and determination of main factors of credits such as the rate of interest, have been collected. |
| first_indexed | 2024-03-08T20:06:45Z |
| format | Article |
| id | doaj.art-175f89d8df9c48608ef49e9d1803d2f4 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:45Z |
| publishDate | 2004-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-175f89d8df9c48608ef49e9d1803d2f42023-12-23T10:32:40ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192004-06-01261131274076The Effect of Independent Auditor's Report on Creditor's Decision MakingYahya Hassas Yeganeh0Mohamad Hossein Madanie1عضو هیئت علمی دانشگاه علامه طباطباییعضو هیئت علمی گروه حسابداری دانشگاه شهید باهنر کرمانCredit institutes and banks are one of the most important users of financial statements and auditing reports. In banking system, two main operations are fulfilled: collection of fund and lending. Decisions making for granting credit in banking system are based specified procedures and models in which obtaining financial and auditing report are very important . In Iran , the decisions are not made in an entirely independent and logical spaces on the basis of common credit model as well as bank interests and competition among credit grantors in free market of credits ; because , governmental policies and independent to decide on granting special credits. This article examine following questions; What are the effects of auditing reports in their common form on the decisions made by special group of users or the creditors? The findings of this survey have been collected from 76 questionnaires from decision - makers and authorities of lending in banking system. Statistical analysis does not indicate a strong and effective relation between auditing report and making decision in credits. But, in case of the stability of other conditions for auditing report will use in decision-making relatively. On the other hand, the behaviors of credit grantors comply with a relative model and predetermined pattern. Also the type of the personality of credit grantee and type of the loan will affect decisions. While, different credit grantors have an identical attitude regarding the role of independent auditing in decision making from the viewpoint of organizational site, education or work experience. For effective utilization of independent auditing report, some approaches have been proposed regarding a model of credit granting and in these approaches effective information regarding the information which shall be obtained from the applicants of loans as well as making decision in relation to granting the loan or not and determination of main factors of credits such as the rate of interest, have been collected.https://qjma.atu.ac.ir/article_4076_f61e9edca0efb07a4fe9e4065e9074c8.pdf |
| spellingShingle | Yahya Hassas Yeganeh Mohamad Hossein Madanie The Effect of Independent Auditor's Report on Creditor's Decision Making مطالعات تجربی حسابداری مالی |
| title | The Effect of Independent Auditor's Report on Creditor's Decision Making |
| title_full | The Effect of Independent Auditor's Report on Creditor's Decision Making |
| title_fullStr | The Effect of Independent Auditor's Report on Creditor's Decision Making |
| title_full_unstemmed | The Effect of Independent Auditor's Report on Creditor's Decision Making |
| title_short | The Effect of Independent Auditor's Report on Creditor's Decision Making |
| title_sort | effect of independent auditor s report on creditor s decision making |
| url | https://qjma.atu.ac.ir/article_4076_f61e9edca0efb07a4fe9e4065e9074c8.pdf |
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